Anderson v Patersons Securities Ltd (No 2)

In the case of Anderson v Patersons Securities Ltd (No 2), the plaintiffs sought an order setting aside subpoenas issued by the defendants to the plaintiffs' accountant, requiring the production of working papers and supporting documents used in the preparation of the defendants' tax returns. The case was heard in the Supreme Court of South Australia. The plaintiffs argued that the subpoenas were issued for an illegitimate purpose, namely to harass and intimidate them rather than for any legitimate forensic purpose. The defendants, on the other hand, contended that the subpoenas were necessary to obtain relevant information in relation to the tax returns and that the plaintiffs' objections were unfounded.

The legal issues before the court were whether the subpoenas were issued for a legitimate forensic purpose, and whether they represented an abuse of process and a fishing expedition. The court needed to determine whether the issuing of the subpoenas subverted the operation of Practice Note SC Eq 11. The court considered the relevant case law and practice notes in coming to its decision.

The court found that the subpoenas were issued for a legitimate forensic purpose, as the information sought was relevant to the case. The court held that there was no abuse of process and that the subpoenas did not represent a fishing expedition. The court found that the issuing of the subpoenas did not subvert the operation of Practice Note SC Eq 11. The plaintiffs' application to set aside the subpoenas was dismissed. The court held that the defendants were entitled to the production of the working papers and supporting documents sought by the subpoenas. The plaintiffs were ordered to pay the defendants' costs of the application.